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Social security in Chile 2026
Chilean payslips carry roughly 18%: 10% to your individual pension account plus the fund manager's fee (0.49-1.45%), 7% health insurance, and 0.6% unemployment insurance — with the pension and health base capped at 90 inflation-indexed units (UF) a month.
Everything funds individual accounts, and the whole contribution is deductible for income tax.
At a glance
- top rate
- ≈18% of capped salary
- entry band
- Same rates from the first peso
- tax year basis
- Monthly, withheld by the employer
- filing deadline
- Employer remits monthly
- residency basis
- All resident employees; self-employed phased in to 2028
- regime flag
- Foreign technicians with cover abroad can opt out
Rates
Employee contributions (2026)
| Rate | Base | Applies to |
|---|---|---|
| 10% | Salary up to 90 UF/month | Pension — individual capital account |
| 0.49% – 1.45% | Same base | Pension fund administrator's fee |
| 7% | Salary up to 90 UF/month | Health insurance — public system or private insurer |
| 0.6% | Salary up to 135.1 UF/month | Unemployment insurance on indefinite contracts (employers carry fixed-term contracts alone) |
| 1% – 2% | Salary | Extra contribution for qualifying heavy work, matched by the employer |
Thresholds & allowances
- Income tax reliefCompulsory contributions deductible
Voluntary pension savings deductible on top, within limits
- Contribution ceiling90 UF/month
Inflation-indexed; unemployment insurance uses its own 135.1-unit cap. Unemployment insurance uses its own 135.2 UF ceiling; ceilings reset each February.
Residency
Residency trigger
All resident or domiciled employees contribute; the self-employed were brought in from 2019, with the freelancer withholding rising each year (15.25% in 2026, 17% by 2028) to fund their contributions on 80% of gross fees.
Non-resident treatment
Foreign technicians already covered by a foreign scheme can be exempted in the employment contract — everything except work-accident insurance.
Notes
- Employers add the disability-and-life insurance premium (1.49% from 2024) and the bulk of unemployment insurance on top.
- The 7% health share can go to the public fund or a private insurer at the employee's choice.
- Self-employed contributions are computed on 80% of the previous year's gross fees, floored at 4 minimum salaries and capped near 900 indexed units.
- Pension savings are individual accounts — the fee band rewards shopping between fund administrators.
FAQ
How much social security do employees pay in Chile?
About 18%: 10% pension plus a 0.49-1.45% fund fee, 7% health and 0.6% unemployment — on salary capped at 90 indexed units a month.
Can expats opt out of Chilean social security?
Foreign technicians can, if they stay covered by a scheme abroad and say so in the employment contract — saving roughly 18% of pay, with only work-accident insurance remaining due.
Figures: tax year 2026, compiled from public sources. Not tax advice.